Procedure to be followed in the cases of availing the facility of warehousing under section 49 of the Customs Act

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.... 49 of the Customs Act." 2. Section 49 of the Customs Act, 1962 provides the facility of storing goods in a warehouse pending clearance in case where goods cannot be cleared within a reasonable time. Generally, this option is utilised by the importers by submitting their requests to the Deputy/Assistant Commissioner of Customs (Appraising Group) with reasons for opting Section 49 facility of warehousing. Such warehousing permission for storing the goods is normally upto 30 days. However, it has been observed that in many cases the importers are not approaching to customs for an extension of time -period even after the lapse of the 30 days as envisaged under section 49 of the Customs Act, 1962 and such warehoused goods beyond permissible ....

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....er of Customs (Import Shed) will ensure that if the goods had not been 100% examined prior, then the goods shall be 100% examined by import shed after automated examination scheduling and discrepancy if any, shall be informed to concerned Appraising Group. The Deputy/Assistant Commissioner of Customs (Import Shed) will then issued manual gate pass for movement of goods form shed to warehouse over ECTS. iv. The Deputy/Assistant Commissioner of Customs(Import Shed) shall depute one officer to maintain a record in 'section 49 Register, in the format(as Annexure-A) for all goods given approval under Section 49, so that such approvals can be monitored as per specified timeline and inform concerned Appraising Groups of non -extension of ....

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....sistant Commissioner of Customs (Import Shed) shall intimate DC/AC (Appraising Group) to take the necessary action in respect of offending goods as per the provision of law. 4. The Warehouses shall ensure that a separate space is earmarked with proper security for storage of such de-stuffed imported goods. Proper records in this regard shall be maintained by the concerned Warehouses. 5. The exercise of de-stuffing the imported containerized cargo/storage of imported destuffed goods in the local containers shall be carried out under the general supervision of an Inspector and Appraiser/Superintendent posted in the Shed. 6. As a trade facilitation measure, a one-time opportunity is given to all the importers to apply for extension un....